Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| APRA | Australian Prudential Regulation Authority |
| ATO | Australian Taxation Office |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| IT Regulations | Income Tax Regulations 1936 |
| RSA | retirement savings account |
| RSA Act 1997 | Retirement Savings Accounts Act 1997 |
| SG | superannuation guarantee |
| SGAA 1992 | Superannuation Guarantee (Administration) Act 1992 |